# 地方税法 / Local Tax Act — 第十一条の二 (Supplementary Provisions, Article 11-2) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-11-2. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号 - English title "Local Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第十一条の二 (Supplementary Provisions, Article 11-2)（住宅の取得及び土地の取得に対する不動産取得税の税率の特例） — address `suppl-3251-226/art-11-2` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-11-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-2 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第十一条の二（住宅の取得及び土地の取得に対する不動産取得税の税率の特例） — Special Provisions on the Rate of Real Property Acquisition Tax on Acquisition of Dwellings and Land caption: machine translation, not official suppl-3251-226/art-11-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-11-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-2 **第一項** 平成十八年四月一日から令和九年三月三十一日までの間に住宅又は土地の取得が行われた場合における不動産取得税の標準税率は、第七十三条の十五の規定にかかわらず、百分の三とする。 suppl-3251-226/art-11-2/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-11-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-2/par-1 The standard tax rate of real property acquisition tax in the case where a dwelling or land is acquired during the period from April 1, 2006 to March 31, 2027 is three percent, notwithstanding Article 73-15. machine translation, not official **第二項** 前項に規定する住宅又は土地の取得が第七十三条の二十四第一項から第三項まで、第七十三条の二十七の二第一項、第七十三条の二十七の三第一項又は附則第十一条の四第二項若しくは第四項の規定に該当する場合におけるこれらの規定の適用については、これらの規定中「税率」とあるのは、「当該税額の算定に用いられた税率」とする。 suppl-3251-226/art-11-2/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-11-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-2/par-2 With regard to the application of the provisions of Article 73-24, paragraphs (1) through (3), Article 73-27-2, paragraph (1), Article 73-27-3, paragraph (1), or Article 11-4, paragraph (2) or (4) of the Supplementary Provisions in the case where the acquisition of a dwelling or land prescribed in the preceding paragraph falls under those provisions, the term "tax rate" in those provisions is deemed to be replaced with "the tax rate used for calculating the amount of that tax". machine translation, not official --- ## Cites - suppl-3251-226/art-11-2/par-1: 第七十三条の十五 → 地方税法 第七十三条の十五 (Article 73-15), art-73-15 — https://japanlaw.org/ja/local-tax-act/art-73-15 · https://japanlaw.org/l/325AC0000000226/art-73-15 - suppl-3251-226/art-11-2/par-2: 前項 → 地方税法 附則第十一条の二第一項 (Supplementary Provisions, Article 11-2, paragraph (1)), suppl-3251-226/art-11-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-11-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-2/par-1 - suppl-3251-226/art-11-2/par-2: 第七十三条の二十四第一項から第三項まで → 地方税法 第七十三条の二十四第一項 (Article 73-24, paragraph (1)), art-73-24/par-1 — https://japanlaw.org/ja/local-tax-act/art-73-24/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-24/par-1 - suppl-3251-226/art-11-2/par-2: 第七十三条の二十四第一項から第三項まで → 地方税法 第七十三条の二十四第二項 (Article 73-24, paragraph (2)), art-73-24/par-2 — https://japanlaw.org/ja/local-tax-act/art-73-24/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-24/par-2 - suppl-3251-226/art-11-2/par-2: 第七十三条の二十七の二第一項 → 地方税法 第七十三条の二十七の二第一項 (Article 73-27-2, paragraph (1)), art-73-27-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-73-27-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-27-2/par-1 - suppl-3251-226/art-11-2/par-2: 第七十三条の二十七の三第一項 → 地方税法 第七十三条の二十七の三第一項 (Article 73-27-3, paragraph (1)), art-73-27-3/par-1 — https://japanlaw.org/ja/local-tax-act/art-73-27-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-27-3/par-1 - suppl-3251-226/art-11-2/par-2: 附則第十一条の四第二項 → 地方税法 附則第十一条の四第二項 (Supplementary Provisions, Article 11-4, paragraph (2)), suppl-3251-226/art-11-4/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-11-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-4/par-2 - suppl-3251-226/art-11-2/par-2: 第四項 → 地方税法 附則第十一条の四第四項 (Supplementary Provisions, Article 11-4, paragraph (4)), suppl-3251-226/art-11-4/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-11-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-4/par-4 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第三条の三第一項（個人の道府県民税及び市町村民税の所得割の非課税の範囲等） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-1 - 地方税法 附則第十一条の二第二項（住宅の取得及び土地の取得に対する不動産取得税の税率の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-11-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-2/par-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-199, translated 2026-10-28 - This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27